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Restructuring and Asset Related Charges (Tables) | 6 Months Ended
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Jun. 30, 2019
Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Activities Disclosure [Text Block] | RESTRUCTURING AND ASSET RELATED CHARGES - NET DowDuPont Agriculture Division Restructuring Program From inception-to-date, the company has recorded total pre-tax restructuring charges of $83 million, comprised of $74 million of severance and related benefit costs and $9 million of asset related charges. For the six months ended June 30, 2019, the company recorded a pre-tax benefit of $(1) million, recognized in restructuring and asset related charges - net in the company's interim Consolidated Statement of Operations, and no additional charges for the three months ended June 30, 2019. The charge for the six months ended June 30, 2019 was comprised of a favorable adjustment of $(4) million to severance and related benefit costs and asset related charges of $3 million. The actions related to this program are substantially complete. The DowDuPont Agriculture Division Restructuring Program charges related to the segments, as well as corporate expenses, were as follows:
(In millions) | Six Months Ended June 30, 2019
Seed | $ | 3 |
Crop Protection | (4 | )
Corporate expenses | — |
Total | $ | (1 | )
Account balances and activity for the DowDuPont Agriculture Division Restructuring Program are summarized below:
(In millions) | Severance and Related Benefit Costs | Asset Related Charges | Total
Balance at December 31, 2018 | $ | 77 |  | $ | — |  | $ | 77 |
Charges to income from continuing operations for the six months ended June 30, 2019 | (4 | ) | 3 |  | (1 | )
Payments | (24 | ) | — |  | (24 | )
Asset write-offs | — |  | (3 | ) | (3 | )
Separation adjustment 1 | (6 | ) | — |  | (6 | )
Balance at June 30, 2019 | $ | 43 |  | $ | — |  | $ | 43 |
1. Adjustment reflects severance liabilities associated with DAS employees who were terminated by Dow prior to separation and were included within the combined financial statements of Dow, but did not transfer to Corteva as part of the common control combination. DowDuPont Cost Synergy Program In September and November 2017, DowDuPont and EID approved post-merger restructuring actions under the DowDuPont Cost Synergy Program (the “Synergy Program”), adopted at the time by the DowDuPont Board of Directors. The Synergy Program is designed to integrate and optimize the organization following the Merger and in preparation for the Business Separations. The company recorded pre-tax restructuring charges of $874 million inception-to-date under the Synergy Program, consisting of severance and related benefit costs of $340 million, contract termination costs of $193 million, and asset write-downs and write-offs of $341 million. The company does not anticipate any additional material charges under the Synergy Program. Actions associated with the Synergy Program, including employee separations, are expected to be substantially complete by the end of 2019. The Synergy Program charges related to the segments, as well as corporate expenses, were as follows:
| Three Months Ended June 30, | Six Months Ended June 30,
(In millions) | 2019 | 2018 | 2019 | 2018
Seed | $ | 49 |  | $ | 37 |  | $ | 73 |  | $ | 83 |
Crop Protection | 2 |  | — |  | 29 |  | 12 |
Corporate expenses | 9 |  | 64 |  | 20 |  | 136 |
Total | $ | 60 |  | $ | 101 |  | $ | 122 |  | $ | 231 |
The below is a summary of charges incurred related to the Synergy Program for the three and six months ended June 30, 2019 and 2018:
| Three Months Ended June 30, | Six Months Ended June 30,
(In millions) | 2019 | 2018 | 2019 | 2018
Severance and related benefit costs | $ | — |  | $ | 64 |  | $ | 14 |  | $ | 137 |
Contract termination charges | 49 |  | 23 |  | 69 |  | 37 |
Asset related charges | 11 |  | 14 |  | 39 |  | 57 |
Total restructuring and asset related charges - net | $ | 60 |  | $ | 101 |  | $ | 122 |  | $ | 231 |
Account balances and activity for the Synergy Program are summarized below:
(In millions) | Severance and Related Benefit Costs | Costs Associated with Exit and Disposal Activities 1 | Asset Related Charges | Total
Balance at December 31, 2018 | $ | 154 |  | $ | 61 |  | $ | — |  | $ | 215 |
Charges to income from continuing operations for the six months ended June 30, 2019 | 14 |  | 69 |  | 39 |  | 122 |
Payments | (60 | ) | (79 | ) | (1 | ) | (140 | )
Asset write-offs | — |  | — |  | (38 | ) | (38 | )
Balance at June 30, 2019 | $ | 108 |  | $ | 51 |  | $ | — |  | $ | 159 |
1. Relates primarily to contract terminations charges.
Restructuring and Related Costs [Table Text Block] | The DowDuPont Agriculture Division Restructuring Program charges related to the segments, as well as corporate expenses, were as follows:
(In millions) | Six Months Ended June 30, 2019
Seed | $ | 3 |
Crop Protection | (4 | )
Corporate expenses | — |
Total | $ | (1 | )
The Synergy Program charges related to the segments, as well as corporate expenses, were as follows:
| Three Months Ended June 30, | Six Months Ended June 30,
(In millions) | 2019 | 2018 | 2019 | 2018
Seed | $ | 49 |  | $ | 37 |  | $ | 73 |  | $ | 83 |
Crop Protection | 2 |  | — |  | 29 |  | 12 |
Corporate expenses | 9 |  | 64 |  | 20 |  | 136 |
Total | $ | 60 |  | $ | 101 |  | $ | 122 |  | $ | 231 |
DowDuPont Agriculture Division Restructuring Program [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring Reserve by Type of Cost [Table Text Block] |
(In millions) | Severance and Related Benefit Costs | Asset Related Charges | Total
Balance at December 31, 2018 | $ | 77 |  | $ | — |  | $ | 77 |
Charges to income from continuing operations for the six months ended June 30, 2019 | (4 | ) | 3 |  | (1 | )
Payments | (24 | ) | — |  | (24 | )
Asset write-offs | — |  | (3 | ) | (3 | )
Separation adjustment 1 | (6 | ) | — |  | (6 | )
Balance at June 30, 2019 | $ | 43 |  | $ | — |  | $ | 43 |
DowDuPont Cost Synergy Program [Member] |
Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs [Table Text Block] |
| Three Months Ended June 30, | Six Months Ended June 30,
(In millions) | 2019 | 2018 | 2019 | 2018
Severance and related benefit costs | $ | — |  | $ | 64 |  | $ | 14 |  | $ | 137 |
Contract termination charges | 49 |  | 23 |  | 69 |  | 37 |
Asset related charges | 11 |  | 14 |  | 39 |  | 57 |
Total restructuring and asset related charges - net | $ | 60 |  | $ | 101 |  | $ | 122 |  | $ | 231 |
Schedule of Restructuring Reserve by Type of Cost [Table Text Block] | Account balances and activity for the Synergy Program are summarized below:
(In millions) | Severance and Related Benefit Costs | Costs Associated with Exit and Disposal Activities 1 | Asset Related Charges | Total
Balance at December 31, 2018 | $ | 154 |  | $ | 61 |  | $ | — |  | $ | 215 |
Charges to income from continuing operations for the six months ended June 30, 2019 | 14 |  | 69 |  | 39 |  | 122 |
Payments | (60 | ) | (79 | ) | (1 | ) | (140 | )
Asset write-offs | — |  | — |  | (38 | ) | (38 | )
Balance at June 30, 2019 | $ | 108 |  | $ | 51 |  | $ | — |  | $ | 159 |
1. Relates primarily to contract terminations charges.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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